Tex. Tax Code Section 33.21
Property Subject to Seizure

(a)

A person’s personal property is subject to seizure for the payment of a delinquent tax, penalty, and interest he owes a taxing unit on property.

(b)

A person’s personal property is subject to seizure for the payment of a tax imposed by a taxing unit on the person’s property before the tax becomes delinquent if:

(1)

the collector discovers that property on which the tax has been or will be imposed is about to be:

(A)

removed from the county; or

(B)

sold in a liquidation sale in connection with the cessation of a business; and

(2)

the collector knows of no other personal property in the county from which the tax may be satisfied.

(c)

Current wages in the possession of an employer are not subject to seizure.

(d)

In this subchapter, “personal property” means:

(1)

tangible personal property;

(2)

cash on hand;

(3)

notes or accounts receivable, including rents and royalties;

(4)

demand or time deposits; and

(5)

certificates of deposit.
Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4828, ch. 851, Sec. 23, eff. Aug. 29, 1983; Acts 2001, 77th Leg., ch. 1430, Sec. 17, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 309 (H.B. 1910), Sec. 1, eff. September 1, 2007.

Source: Section 33.21 — Property Subject to Seizure, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­33.­htm#33.­21 (accessed Apr. 20, 2024).

33.01
Penalties and Interest 33.02
Installment Payment of Delinquent Taxes 33.03
Delinquent Tax Roll 33.04
Notice of Delinquency 33.05
Limitation on Collection of Taxes 33.06
Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person or Disabled Veteran 33.10
Restricted or Conditional Payments of Delinquent Taxes, Penalties, and Interest Prohibited 33.011
Waiver of Penalties and Interest 33.11
Early Additional Penalty for Collection Costs for Taxes Imposed on Personal Property 33.21
Property Subject to Seizure 33.22
Institution of Seizure 33.23
Tax Warrant 33.24
Bond for Payment of Taxes 33.25
Tax Sale: Notice 33.41
Suit to Collect Delinquent Tax 33.42
Taxes Included in Foreclosure Suit 33.43
Petition 33.44
Joinder of Other Taxing Units 33.045
Notice of Provisions Authorizing Deferral or Abatement 33.45
Pleading and Answering to Claims Filed 33.46
Partition of Real Property 33.47
Tax Records as Evidence 33.48
Recovery of Costs and Expenses 33.49
Liability of Taxing Unit for Costs 33.50
Adjudged Value 33.51
Writ of Possession 33.52
Taxes Included in Judgment 33.53
Order of Sale 33.54
Limitation on Actions Relating to Property Sold for Taxes 33.55
Effect of Judgment on Accrual of Penalties and Interest 33.56
Vacation of Judgment 33.57
Alternative Notice of Tax Foreclosure on Certain Parcels of Real Property 33.065
Deferred Collection of Taxes on Appreciating Residence Homestead 33.71
Masters for Tax Suits 33.72
Report Transmitted to Court 33.73
Court Action on Master’s Report 33.74
Appeal of Recommendation of Final Judgment to the Referring Court or on Request of the Referring Court 33.75
Decree or Order of Court 33.76
Jury Trial Demanded 33.77
Effect of Master’s Report Pending Appeal 33.78
Masters May Not Be Appointed Under Texas Rules of Civil Procedure 33.79
Immunity 33.80
Court Reporter 33.91
Property Subject to Seizure by Municipality 33.92
Institution of Seizure 33.93
Tax Warrant 33.94
Notice of Tax Sale 33.95
Purchaser 33.445
Joinder of Tax Lien Transferee 33.475
Attorney Ad Litem Report 33.911
Property Subject to Seizure by County 33.912
Notice
Green check means up to date. Up to date

Accessed:
Apr. 20, 2024

§ 33.21’s source at texas​.gov